@incollection{,
	
					
					
					DA31F7764A1FE374767AEC28C6C56EBD
				,
	author={{EmadHarash} and {Madenat Alelem University College}},
	journal={{Global Journal of Management and Business Research}},
	journal={{GJMBR}}2249-45880975-585310.34257/GJMBR,
	address={Cambridge, United States},
	publisher={Global Journals Organisation}1522732
}

@incollection{b0,
	
	
		,
	title={{The Impact Of Using Accounting Information Systems On The Quality Of Financial Statements Submitted To The Income And Sales Tax Department In Jordan}}
		,
	author={{
			AA JAbdallah
		}}
	
	
		,
	journal={{European Scientific Journal}}
		
			10
			9
			,
	year={2014}
		
	

}

@incollection{b1,
	
	
		,
	title={{The Influencing of Contingency Factors on the Performance of R and D in the Research Units at the Iraqi Universities: A Conceptual Framework}}
		,
	author={{
			Al-TemimiSuhail
		} and {
			AAzlan
		} and {
			ASofri
		} and {
			Y
		}}
		
		
		
	
	
		,
	journal={{Advances In Management.??}}
		
			,
	year={2012}
		
	

}

@incollection{b2,
	
	
		,
	title={{The Background and Challenges Faced by the Small Medium Enterprises. A Human Resource Development Perspective}}
		,
	author={{
			LArokiasamy
		} and {
			MIsmail
		}}
		
		P95.??
	
	
		,
	journal={{International Journal of Business and Management}}
		
			4
			10
			,
	year={2009}
		
	

}

@incollection{b3,
	
	
		,
	title={{Resource dependence theory: Past and future}}
		,
	author={{
			GFDavis
		} and {
			JACobb
		}}
		
	
	
		,
	journal={{Research in the Sociology of Organizations}}
		
			28
			
			,
	year={2010}
		
	

}

@incollection{b4,
	
	
		,
	title={{Repositioning Accounting Information System Through Effective Data Quality Management: A Framework For Reducing Costs And Improving Performance}}
		,
	author={{
			LDonaldson
		} and {
			NAEmeka-Nwokeji
		}}
		
	
	
		,
	journal={{International Journal of Scientific & Technology Research}}
		
			6
			10
			1
			,
	year={2001. 2012}
		
	
	,
	note={Sage.??}

}

@book{b5,
	
	
		,
	title={{Accounting for management control}}
		,
	author={{
			CEmmanuel
		} and {
			DOtley
		} and {
			KMerchant
		}}
		
		
		
			,
	year={1990}
			
		
	

}

@book{b6,
	
	
		,
	title={{}}
		,
	author={{
			USSpringer
		} and {
			??
		}}
		
		
	

}

@book{b7,
	
	
		,
	title={{Designing complex organizations}}
		,
	author={{
			JRGalbraith
		}}
		
			,
	year={1973}
			,
	publisher={Addison-Wesley}
			,
	address={Reading, MA}
		
	

}

@incollection{b8,
	
	
		,
	title={{Organization design: an information processing view}}
		,
	author={{
			JRGalbraith
		}}
	
	
		,
	journal={{Interfaces}}
		
			4
			3
			
			,
	year={1974}
		
	

}

@book{b9,
	
	
		,
	title={{Organization design}}
		,
	author={{
			JRGalbraith
		}}
		
			,
	year={1977}
			,
	publisher={Addison-Wesley}
			,
	address={Reading, MA}
		
	

}

@book{b10,
	
	
		,
	title={{Designing organizations -an executive guide to strategy, structure, and process}}
		,
	author={{
			JRGalbraith
		}}
		
			,
	year={2002}
			,
	publisher={Jossey-Bass}
			,
	address={San Francisco}
		
	

}

@incollection{b11,
	
	
		,
	title={{Measuring innovative performance: is there an advantage in using multiple indicators}}
		,
	author={{
			JHagedoorn
		} and {
			MCloodt
		}}
		
	
	
		,
	booktitle={{Research policy}}
				
			,
	year={2003}
			32
			
		
	

}

@incollection{b12,
	
	
		,
	title={{Moderating Effect of Market practices on the Government policy -Performance Relationship in Iraq SMEs. 4th Global Conference for Academic Research on}}
		,
	author={{
			EmadHarash
		} and {
			FatimaJasem
		}}
		
		GCAR-EBM) 29-30-2013
	
	
		,
	journal={{Economics, Business and Management}}
		,
	editor={Alsaad, & Essia Ries Ahmed.}
		
			,
	year={2013a}
		
	

}

@incollection{b13,
	
	
		,
	title={{Moderating Effect of Market practices on the Government Policy-Performance Relationship in Iraq SMEs}}
		,
	author={{
			EmadHarash
		} and {
			FatimaJasem
		}}
		
	
	
		,
	journal={{American Journal of Economics}}
		,
	editor={Alsaad, & Essia Ries Ahmed.}
		
			3
			
			,
	year={2013b}
		
	

}

@incollection{b14,
	
	
		,
	title={{Moderating Effect of Government Policy on the Market Practices -Growth Relationship in Iraq SMEs}}
		,
	author={{
			EmadHarash
		} and {
			FatimaJasem
		}}
		
	
	
		,
	journal={{Open Science Repository Business Administration Online.open-access}}
		,
	editor={Alsaad, & Essia Ries Ahmed.}
		
			e70081983
			,
	year={2013c. 2013}
		
	

}

@incollection{b15,
	
	
		,
	title={{Contingency Factors and Performance of Research and Development (R&D): The Moderating Effects of Government Policy}}
		,
	author={{
			EHarash
		} and {
			SNAl-Timimi
		} and {
			FJAlsaad
		} and {
			AY ZAl-Badran
		} and {
			ERAhmed
		}}
		
		
		
		
	
	
		,
	journal={{Journal of Asian Scientific Research}}
		
			4
			2
			
			,
	year={2014}
		
	

}

@incollection{b16,
	
	
		,
	title={{2014) b. The Relationship between Government Policy and Financial Performance: A Study on the SMEs in Iraq}}
		,
	author={{
			EHarash
		} and {
			KAl-Tamimi
		} and {
			SAl-Timimi
		}}
		
		
	
	
		,
	journal={{?? journal China-USA Business Review}}
		
			13
			4
		
	

}

@incollection{b17,
	
	
		,
	title={{2014) c. The Influence of Finance on Performance of Small and Medium Enterprises (SMES)}}
		,
	author={{
			EHarash
		} and {
			SAl-Timimi
		} and {
			JAlsaadi
		}}
		
		
	
	
		,
	journal={{International Journal of Engineering and Innovative Technology (IJEIT)}}
		
			4
			
		
	

}

@incollection{b18,
	
	
		,
	title={{) e. The influence of accounting information systems (AIS) on performance of small and medium enterprises (SMEs) in Iraq}}
		,
	author={{
			EHarash
		} and {
			SAl-Timimi
		} and {
			JAlsaadi
		} and {
			EHarash
		} and {
			SAl-Timimi
		} and {
			ARadhi
		} and {
			Hussein
		}}
		
		
		
		
		
		
	
	
		,
	journal={{International Journal of Management (IIJM)}}
		
			2
			10
			
			,
	year={2014. 2014}
		
	
	,
	note={Journal of Business & Management}

}

@book{b19,
	
	
		,
	title={{Use accounting information system as strategic tool to improve SMEs' performance in Iraq manufacturing firms (Doctoral dissertation}}
		,
	author={{
			AMHussein
		} and {
			OYAbdullah
		}}
		
		
			,
	year={2011}
		
		
			University Utara Malaysia
		
	

}

@incollection{b20,
	
	
		,
	title={{Effect of entrepreneur and firm characteristics on the business success of small and medium enterprises (SMEs) in Bangladesh}}
		,
	author={{
			MAIslam
		} and {
			MAKhan
		} and {
			AZ MObaidullah
		} and {
			MSAlam
		}}
		
		
		
	
	
		,
	journal={{International Journal of Business and Management}}
		
			6
			3
			289
			,
	year={2011}
		
	

}

@incollection{b21,
	
	
		,
	title={{The impact of information technology on performance: The mediating role of management accounting systems}}
		,
	author={{
			NAIsmail
		}}
	
	
		,
	journal={{Jurnal Teknologi}}
		
			46
			
			,
	year={2007}
		
	

}

@book{b22,
	
	
		,
	title={{Business Value of IT-Nonperformance Measurements, International Edition}}
		,
	author={{
			CLevasseur
		}}
		
			,
	year={2002}
			,
	publisher={Oxford printing press}
			,
	address={London}
		
	

}

@incollection{b23,
	
	
		,
	title={{Professional accountants and the development of a management accounting service for the small firm: barriers and possibilities}}
		,
	author={{
			Marriot
		} and {
			PMarriot
		}}
		
	
	
		,
	journal={{Management accounting research}}
		
			11
			
			,
	year={2000}
		
	

}

@incollection{b24,
	
	
		,
	title={{Three types of perceived uncertainty about the environment: State, effect, and response uncertainty}}
		,
	author={{
			FJMilliken
		}}
	
	
		,
	journal={{Academy of Management review}}
		
			12
			1
			
			,
	year={1987}
		
	

}

@incollection{b25,
	
	
		,
	title={{Performance management model: a systems-based approach to public service quality}}
		,
	author={{
			JIMwita
		}}
	
	
		,
	journal={{International Journal of Public Sector Management}}
		
			13
			1
			
			,
	year={2000}
		
	

}

@incollection{b26,
	
	
		,
	title={{A new contingency view of the organization: mananging complexity and uncertainty through cognition}}
		,
	author={{
			FSNobre
		} and {
			AMTobias
		} and {
			DSWalker
		}}
		
		
	
	
		,
	journal={{BAR-Brazilian Administration Review}}
		
			7
			4
			
			,
	year={2010}
		
	

}

@incollection{b27,
	
	
		,
	title={{Human performance factors in the evaluation of virtual organizations}}
		,
	author={{
			SNoori
		} and {
			SHHosseini
		} and {
			ABakhsha
		}}
		
		
		P41.??
	
	
		,
	journal={{International Journal of Business and Management}}
		
			4
			2
			,
	year={2009}
		
	

}

@incollection{b28,
	
	
		,
	title={{What small business executives have learned about managing information technology}}
		,
	author={{
			CKRiemenschneider
		} and {
			PPMykytynJr
		}}
		
	
	
		,
	journal={{Information and Management}}
		
			37
			
			,
	year={2000}
		
	

}

@book{b29,
	
	
		,
	title={{Information system and firms' performance: the case of Malaysian small medium enterprises}}
		,
	author={{
			KSaira
		} and {
			MAZariyawati
		} and {
			MNAnnuar
		}}
		
		
		
			,
	year={2010}
			3
			P28
		
	
	,
	note={International business research}

}

@incollection{b30,
	
	
		,
	title={{The SME sector in Iraq: A key resource to short-term income generation and longer-term development}}
		,
	author={{
			AUSana
		} and {
			AAAbbas
		}}
		
	
	
		,
	journal={{International Labour Office Geneva}}
		
			,
	year={2005}
		
	

}

@incollection{b31,
	
	
		,
	title={{Dimensions of uncertainty and their moderating effect on new product development project performance}}
		,
	author={{
			HSicotte
		} and {
			MBourgault
		}}
		
	
	
		,
	journal={{R&d Management}}
		
			38
			5
			
			,
	year={2008}
		
	

}

@incollection{b32,
	
	
		,
	title={{The relationship of strategy, fit, productivity, and business performance in a services setting}}
		,
	author={{
			TMSmith
		} and {
			JSReece
		}}
		
	
	
		,
	journal={{Journal of Operations Management}}
		
			17
			2
			
			,
	year={1999}
		
	

}

@book{b33,
	
	
		,
	title={{Accounting information systems (AIS) and knowledge management: a case study}}
		,
	author={{
			ZMSori
		}}
		
			,
	year={2009}
		
	

}

@incollection{b34,
	
	
		,
	title={{}}
	
	
		,
	journal={{American Journal of Scientific Research}}
		
			4
			4
			
		
	

}

@incollection{b35,
	
	
		,
	title={{Time-based strategy and business performance under environmental uncertainty: An empirical study of design firms in Taiwan}}
		,
	author={{
			Tung-JungSung
		} and {
			Yi-TaLu
		} and {
			Shu-Shiuan
		} and {
			Ho
		}}
		
		
		
	
	
		,
	journal={{International Journal of Design}}
		
			4
			3
			
			,
	year={2010}
		
	

}

@incollection{b36,
	
	
		,
	title={{The impact of accounting information systems (AIS) on performance measures: empirical evidence in Spanish SMEs}}
		,
	author={{
			EUrquía Grande
		} and {
			RPérez Estébanez
		} and {
			CMuñoz Colomina
		}}
		
		
	
	
		,
	journal={{The international journal of digital accounting research}}
		
			11
			6
			,
	year={2011}
		
	

}